SOC LE YACHT : revenue, balance sheet and financial ratios

SOC LE YACHT is a French company founded 36 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-JEAN-CAP-FERRAT (06230), this company of category PME shows in 2020 a revenue of 69 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOC LE YACHT (SIREN 350895454)
Indicator 2020 2019 2018 2017 2016
Revenue 69 487 € N/C 111 104 € 38 098 € 93 990 €
Net income 6 345 € 0 € 6 388 € -16 750 € -66 703 €
EBITDA 6 345 € N/C 6 388 € -16 750 € -65 385 €
Net margin 9.1% N/C 5.7% -44.0% -71.0%

Revenue and income statement

In 2020, SOC LE YACHT achieves revenue of 69 k€. Revenue is declining over the period 2016-2020 (CAGR: -7.3%). After deducting consumption (41 k€), gross margin stands at 28 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 9.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 9.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

69 487 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

28 469 €

EBITDA (2020) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

6 345 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 345 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 345 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -6358%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 100%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 34.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-6357.98%

Financial autonomy (2020) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

100.184%

Cash flow / Revenue (2020) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

9.143%

Repayment capacity (2020) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

33.987

Asset age ratio (2020) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

92.9%

Solvency indicators evolution
SOC LE YACHT

Sector positioning

Debt ratio
-6357.98 2020
2018
2019
2020
Q1: 0.15
Med: 60.24
Q3: 221.22
Excellent

In 2020, the debt ratio of SOC LE YACHT (-6357.98) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
100.18% 2020
2018
2019
2020
Q1: 7.62%
Med: 31.67%
Q3: 57.54%
Excellent +50 pts over 3 years

In 2020, the financial autonomy of SOC LE YACHT (100.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
33.99 years 2020
2018
2020
Q1: -1.82 years
Med: 0.07 years
Q3: 3.69 years
Average +25 pts over 2 years

In 2020, the repayment capacity of SOC LE YACHT (33.99) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Overall, WCR represents 17 days of revenue, i.e. 3 k€ to permanently finance. Over 2016-2020, WCR increased by +127%, requiring additional financing.

Operating WCR (2020) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

3 288 €

Customer credit (2020) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2020) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

17 j

Inventory turnover (2020) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2020) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

17 j

WCR and payment terms evolution
SOC LE YACHT

Positioning of SOC LE YACHT in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 719 transactions of similar company sales in 2020, the value of SOC LE YACHT is estimated at 41 402 € (range 23 009€ - 71 523€). With an EBITDA of 6 345€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.62x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2020
719 transactions
23k€ 41k€ 71k€
41 402 € Range: 23 009€ - 71 523€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 345 € × 5.7x
Estimation 35 989 €
19 801€ - 70 925€
Revenue Multiple 30%
69 487 € × 0.62x
Estimation 43 305 €
27 702€ - 61 490€
Net Income Multiple 20%
6 345 € × 8.2x
Estimation 52 084 €
23 991€ - 88 070€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 719 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Restauration traditionnelle)

Compare SOC LE YACHT with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SOC LE YACHT

What is the revenue of SOC LE YACHT ?

The revenue of SOC LE YACHT in 2020 is 69 k€.

Is SOC LE YACHT profitable?

Yes, SOC LE YACHT generated a net profit of 6 k€ in 2020.

Where is the headquarters of SOC LE YACHT ?

The headquarters of SOC LE YACHT is located in SAINT-JEAN-CAP-FERRAT (06230), in the department Alpes-Maritimes.

Where to find the tax return of SOC LE YACHT ?

The tax return of SOC LE YACHT is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SOC LE YACHT operate?

SOC LE YACHT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.